Texas 2009 - 81st Regular

Texas House Bill HB1302 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	81R2027 JD-D
2	2	By: Frost H.B. No. 1302
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the authority of certain school districts to enter into
8	8	property tax abatement agreements in connection with realigned or
9	9	closed military facilities.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Section 312.002, Tax Code, is amended by
12	12	amending Subsections (f) and (g) and adding Subsections (h) and (i)
13	13	to read as follows:
14	14	(f) Except as provided by Subsection (h), on [On] or after
15	15	September 1, 2001, a school district may not enter into a tax
16	16	abatement agreement under this chapter.
17	17	(g) "Taxing unit" has the meaning assigned by Section 1.04[,
18	18	except that for a tax abatement agreement executed on or after
19	19	September 1, 2001, the term does not include a school district that
20	20	is subject to Chapter 42, Education Code, and that is organized
21	21	primarily to provide general elementary and secondary public
22	22	education].
23	23	(h) A school district has the same authority to enter into a
24	24	tax abatement agreement under this chapter as a taxing unit other
25	25	than a municipality or county if the property that is the subject of
26	26	the proposed agreement:
27	27	(1) was part of a military base or other military
28	28	facility that was realigned or closed;
29	29	(2) was exempt from property taxation while it was
30	30	owned by the person from whom the current owner acquired it; and
31	31	(3) is located in a county in the Texas-Louisiana
32	32	border region as defined by Section 2056.002, Government Code.
33	33	(i) Subsection (h) expires September 1, 2019. The
34	34	expiration of Subsection (h) does not affect the validity of a tax
35	35	abatement agreement entered into by a school district under
36	36	Subsection (h) before the expiration of that subsection.
37	37	SECTION 2. Section 403.302(d), Government Code, is amended
38	38	to read as follows:
39	39	(d) For the purposes of this section, "taxable value" means
40	40	the market value of all taxable property less:
41	41	(1) the total dollar amount of any residence homestead
42	42	exemptions lawfully granted under Section 11.13(b) or (c), Tax
43	43	Code, in the year that is the subject of the study for each school
44	44	district;
45	45	(2) one-half of the total dollar amount of any
46	46	residence homestead exemptions granted under Section 11.13(n), Tax
47	47	Code, in the year that is the subject of the study for each school
48	48	district;
49	49	(3) the total dollar amount of any exemption
50	50	[exemptions] granted [before May 31, 1993,] within a reinvestment
51	51	zone under an agreement [agreements] authorized by Chapter 312, Tax
52	52	Code, if the exemption was granted:
53	53	(A) before May 31, 1993; or
54	54	(B) under authority of Section 312.002(h), Tax
55	55	Code;
56	56	(4) subject to Subsection (e), the total dollar amount
57	57	of any captured appraised value of property that:
58	58	(A) is within a reinvestment zone created on or
59	59	before May 31, 1999, or is proposed to be included within the
60	60	boundaries of a reinvestment zone as the boundaries of the zone and
61	61	the proposed portion of tax increment paid into the tax increment
62	62	fund by a school district are described in a written notification
63	63	provided by the municipality or the board of directors of the zone
64	64	to the governing bodies of the other taxing units in the manner
65	65	provided by Section 311.003(e), Tax Code, before May 31, 1999, and
66	66	within the boundaries of the zone as those boundaries existed on
67	67	September 1, 1999, including subsequent improvements to the
68	68	property regardless of when made;
69	69	(B) generates taxes paid into a tax increment
70	70	fund created under Chapter 311, Tax Code, under a reinvestment zone
71	71	financing plan approved under Section 311.011(d), Tax Code, on or
72	72	before September 1, 1999; and
73	73	(C) is eligible for tax increment financing under
74	74	Chapter 311, Tax Code;
75	75	(5) for a school district for which a deduction from
76	76	taxable value is made under Subdivision (4), an amount equal to the
77	77	taxable value required to generate revenue when taxed at the school
78	78	district's current tax rate in an amount that, when added to the
79	79	taxes of the district paid into a tax increment fund as described by
80	80	Subdivision (4)(B), is equal to the total amount of taxes the
81	81	district would have paid into the tax increment fund if the district
82	82	levied taxes at the rate the district levied in 2005;
83	83	(6) the total dollar amount of any captured appraised
84	84	value of property that:
85	85	(A) is within a reinvestment zone:
86	86	(i) created on or before December 31, 2008,
87	87	by a municipality with a population of less than 18,000; and
88	88	(ii) the project plan for which includes
89	89	the alteration, remodeling, repair, or reconstruction of a
90	90	structure that is included on the National Register of Historic
91	91	Places and requires that a portion of the tax increment of the zone
92	92	be used for the improvement or construction of related facilities
93	93	or for affordable housing;
94	94	(B) generates school district taxes that are paid
95	95	into a tax increment fund created under Chapter 311, Tax Code; and
96	96	(C) is eligible for tax increment financing under
97	97	Chapter 311, Tax Code;
98	98	(7) the total dollar amount of any exemptions granted
99	99	under Section 11.251 or 11.253, Tax Code;
100	100	(8) the difference between the comptroller's estimate
101	101	of the market value and the productivity value of land that
102	102	qualifies for appraisal on the basis of its productive capacity,
103	103	except that the productivity value estimated by the comptroller may
104	104	not exceed the fair market value of the land;
105	105	(9) the portion of the appraised value of residence
106	106	homesteads of individuals who receive a tax limitation under
107	107	Section 11.26, Tax Code, on which school district taxes are not
108	108	imposed in the year that is the subject of the study, calculated as
109	109	if the residence homesteads were appraised at the full value
110	110	required by law;
111	111	(10) a portion of the market value of property not
112	112	otherwise fully taxable by the district at market value because of:
113	113	(A) action required by statute or the
114	114	constitution of this state that, if the tax rate adopted by the
115	115	district is applied to it, produces an amount equal to the
116	116	difference between the tax that the district would have imposed on
117	117	the property if the property were fully taxable at market value and
118	118	the tax that the district is actually authorized to impose on the
119	119	property, if this subsection does not otherwise require that
120	120	portion to be deducted; or
121	121	(B) action taken by the district under Subchapter
122	122	B or C, Chapter 313, Tax Code;
123	123	(11) the market value of all tangible personal
124	124	property, other than manufactured homes, owned by a family or
125	125	individual and not held or used for the production of income;
126	126	(12) the appraised value of property the collection of
127	127	delinquent taxes on which is deferred under Section 33.06, Tax
128	128	Code;
129	129	(13) the portion of the appraised value of property
130	130	the collection of delinquent taxes on which is deferred under
131	131	Section 33.065, Tax Code; and
132	132	(14) the amount by which the market value of a
133	133	residence homestead to which Section 23.23, Tax Code, applies
134	134	exceeds the appraised value of that property as calculated under
135	135	that section.
136	136	SECTION 3. This Act takes effect immediately if it receives
137	137	a vote of two-thirds of all the members elected to each house, as
138	138	provided by Section 39, Article III, Texas Constitution. If this
139	139	Act does not receive the vote necessary for immediate effect, this
140	140	Act takes effect September 1, 2009.